Not Any Old Numbers: an Examination of Practical Reasoning in an Accountancy Environment

Abstract

This paper discusses an investigation into the methods of practical accounting. It was observed that some of these methods were essential to the task but remained unspecified in methods’ definitions. It is suggested that this was because these methods were so typical, routine and everyday, that it was not considered necessary to include them in programmatic glosses. It is argued that in the light of this any notions about the nature of accountancy that derive from programmatic glosses, for instance certain aspects about objectivity, need to be revised.